Abstract

This research aimed to determine the influence of the characteristics of
management accounting information on managerial performance with
environmental uncertainty and business strategy as a moderating variable. This
research used contingency theory to explain that the environmental uncertainty
condition and business strategy is one contingency factor in the organization
design.
The object of this research is the manager of the Central Java Regional
Banking Company. The number of samples used in this research as many as 65.
Data were analyzed using statistical descriptive, classical assumption test and
hypothesis test with simple regression analysis and moderated regression analysis
The results of this research stated that there are significant the use of
information characteristic of broad scope, timeliness, aggregation, integration
and managerial performance. Regression results indicate that the characteristics of
the of information broad scope and integration positive effect on managerial
performance at Prospector's business strategy and information characteristic of
broad scope, timeliness, aggregation, integration positive effect on managerial
performance at environmental uncertainty high.